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(91～93题共用题干) 男性，55岁。1年来发作性心前区疼痛，每于劳累或生气时发作，向咽部放射，持续数分钟，可自行缓解。2周来发作较前频繁，未认真治疗。2小时前开始疼痛剧烈，部位同前，向左下颌放射，不能缓解。伴憋闷、出汗来急诊。 该患儿治疗方法是
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(91～93题共用题干) 男性，55岁。1年来发作性心前区疼痛，每于劳累或生气时发作，向咽部放射，持续数分钟，可自行缓解。2周来发作较前频繁，未认真治疗。2小时前开始疼痛剧烈，部位同前，向左下颌放射，不能缓解。伴憋闷、出汗来急诊。 下列对临床分期有意义的检查是
某市卷烟厂为增值税一般纳税人，2011年初企业拥有房产750万元，同年8月职工食堂建设完工，转入固定资产，确定房屋入账价值为50万元。 2011年度有关生产经营情况为： (1)当年销售卷烟，取得销售金额500万元，增值税额85万元；经批准销售卷烟8标准箱给使用单位，开具普通发票，取得含税销售收入23.4万元； (2)7月购置并投入使用的安全生产专用设备企业未进行账务处理。取得购置设备增值税专用发票上注明价款70万元，增值税8.5万元，预计使用10年，无残值； (3)当年卷烟销售成本共计为221万元：财务费用10万元； (4)发生管理费用20.75万元(含业务招待费4万元，不含房产税)； (5)销售费用10万元(含企业形象广告8万元)； (6)当年向税务机关缴纳增值税81.46万元，缴纳消费税202.42万元，城建税和教育费附加28.39万元； (7)营业外支出30万元，其中被工商部门行政罚款6万元，向当市养老院直接捐赠4万元，通过公益性社会团体向贫困地区捐赠20万元； (8)“投资收益”账户表明有来源于境外A国的投资收益27万元，该境外所得在境外按照10%的税率已经缴纳了税款；购买国库券利息收入20万元； (9)2011年发现2010年有资产损失18万元符合当时税法规定扣除但是企业当年未扣除，2010应纳税所得额为10万元。 (房产税计算余值时的扣除比例为25%) 根据上述资料和税法有关规定，回答下列问题： 业务招待费和广告费应调整的应纳税所得额为( )万元。
(91～93题共用题干) 男性，55岁。1年来发作性心前区疼痛，每于劳累或生气时发作，向咽部放射，持续数分钟，可自行缓解。2周来发作较前频繁，未认真治疗。2小时前开始疼痛剧烈，部位同前，向左下颌放射，不能缓解。伴憋闷、出汗来急诊。 该患者开始治疗宜采取的措施是
Google Closes In on DoubleClick Deal Score one for Google. The Federal Trade Commission ruled Dec. 20 that it would not block Google’s (GOOG) proposed $3.1 billion acquisition of leading online ad-serving and tracking firm DoubleClick. The 4-1 decision in Google’s favor marked a major win for the Web search Goliath, which is battling to expand its considerable share of the $30 billion online advertising market beyond tiny text ads related to Web queries. But Google can’t claim victory yet. The European Union’s antitrust commission still needs to sign off on the merger before Google can begin incorporating DoubleClick into its business. That may not happen without Google agreeing to certain conditions, if at all. Already, the EU has raised concerns about its impact on consumer privacy. "This is round one of a two-round battle," says Jeff Chester, executive director of the Center for Digital Democracy (CDD), a nonprofit public interest group that opposed the merger. "The EU can kill the deal, there is no question about it." The FTC said in its decision that it could only consider privacy concerns as they relate to marketplace competition. But it did issue a separate statement with some recommendations concerning online customer data collection and privacy.The Personal Business of Ad Placement Google has faced strong opposition to its online advertising ambitions since it announced plans to acquire DoubleClick in April (BusinessWeek.com, 4/14/07 ). Competitors for online ad dollars, such as Microsoft (MSFT), argue the merger will enable Google to effectively control the market. Ads placed beside Web search results account for more than 40% of the dollars spent online, and Google controls more than two-thirds of that market, according to eMarketer. Much of the remaining online ad dollars go to display ads, the poster-like banners--DoubleClick’s forte--that run on most Web sites. Online ads are priced based on how well they are matched to the target consumer. Google collects data on searches performed by individual computers, and DoubleClick records information about the computers that visit the Web pages in its network. The more data they collect, the better they can match a marketer’s ad to a potentially interested customer, and the higher the premium they can charge on the ad. But consumer groups see the issue another way: the more data collected, the higher the risk of violating someone’s privacy. For the past eight months, groups voiced concerns to the FTC that a combined Google/DoubleClick would aggregate too much information about what Web surfers do online, putting consumers at risk. In the end, the majority of the commissioners decided DoubleClick does not control enough of the display-ad market to give Google an unfair monopoly. "Competition among firms in this market is vigorous and will likely increase," the commission majority wrote in a statement.Increased Competition Recent announcements by Google’s chief competitors support this argument. On Dec. 19, Microsoft--one of the few to challenge Google’s merger before the FTC--announced a $500 million, five-year advertising deal to place ads on Viacom’s (VIA)’ network of popular Web sites, including MTV.com. Microsoft will also be able to sell ad space on Viacom pages that are not in a premium position, based on the data it has about visitors to Viacom’s sites. Microsoft also recently solidified multiyear advertising agreements with Facebook, the second most popular social network in the U.S., after News Corp’s (NWS) MySpace, and well-trafficked social news site Digg (BusinessWeek.com, 9/19/07 ). "When Microsoft comes into a room and talks about anticompetitive behavior and threats to privacy, no one can take them seriously," says the CDD’s Chester. It also didn’t help Google opponents that many of the company’s competitors recently struck agreements to buy ad networks themselves, similar to Google’s proposed deal with DoubleClick. Microsoft bought DoubleClick competitor a Quantive for $6 billion in May (BusinessWeek.com, 5/18/07). Yahoo! (YHOO) and Time Warner’s (TWX) AOL also scooped up ad-serving and targeting firms earlier this year. Meanwhile, independent players, such as Specific Media, have secured millions in funding to consolidate their operations with other smaller ad networks (Business Week.com, 11/1/07 ). In a statement on Google’s blog, Chief Legal Officer David Drummond applauded the ruling: "The FTC’s decision publicly affirms what we and numerous independent analysts have been saying for months, our acquisition does not threaten competition in what is a robust, innovative, and quickly evolving online advertising space."Privacy Violation But will it threaten Web users The final answer may rest with the European Commission. In November the commission delayed a decision on the deal (BusinessWeek.com, 11/14/07 ), saying it was more complicated than many competition cases and demanded further review. The EC has until Apr. 2 to issue a ruling. Privacy advocates worry that Google, combining its wealth of search data with the information DoubleClick collects on who visits clients’ sites, would violate consumer privacy. The sheer volume of information that DoubleClick collects would make it easy for Google to understand nearly everything about what millions of individual consumers do on the Web, critics say. Googie counters that DoubleClick clients own information about who visits their sites and what they do there. Many of those clients would consider it a violation of that agreement for Google to, say, sell car ads on its Gmail service to people who have recently visited an automotive site that uses DoubleClick. As a result, Google says, it can’t simply fuse its data with DoubleClick’s customer information. However, privacy groups argue that Google could easily encourage DoubleClick clients to relinquish their data in exchange for, say, free search ads. The FTC did offer a ray of hope for privacy advocates. The commissioners issued several recommendations about behavioral targeting, where information about users’ Web activity is used to tailor online ads. The FTC said sites should clearly notify users when they’re collecting data on their actions, and that sites should limit the length of time they store that data to reduce the risk of it falling into the wrong hands. The FTC said it plans to look into whether "heightened protections" are needed to safeguard consumer privacy online. The FTC did offer a ray of hope for _____________.
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